GAO found that the Food Security Act of 1985 limited deficiency payments, which are designed to protect agricultural producers when crop prices fall below an established target price, to $50,000 per person. GAO also found that the 1987 amendments had a very limited effect in reducing payments, since: (1) the amendments allowed equitable reorganizations under which farmers could reorganize their farming operations, within a specified time period, to avoid any reductions in their total payments; (2) USDA required that only 50 percent of a corporation's ownership provide significant contributions of personal labor or active personal management for the corporation to meet the requirement that it be actively engaged in farming; and (3) individuals could qualify for payments from up to three eligible entities. In addition, GAO found that: (1) because the amendments' provisions worked against one another, the provisions only reduced 1989 program payments by $3.4 million; (2) according to a USDA report, 12 of the 52 farming operations reviewed reorganized their business structures to avoid losses in payments; and (3) USDA computer systems effectively monitor and limit payments to producers.